The director of finance shall submit an annual report to the legislature no later than sixty days after the end of the fiscal year that shall, at minimum:

1. (1) Identify all positions funded by appropriations intended for operating expenses including but not limited to equipment and motor vehicles;
2. (2) Identify operating expenses funded by appropriations intended for filling positions during the preceding fiscal year; and
3. (3) Include, if applicable, a list of departments that failed to provide information necessary to complete the report.

[L 2025, c 215, §2]